The Resource The application of downward attribution to de minimis ownership

The application of downward attribution to de minimis ownership

Label
The application of downward attribution to de minimis ownership
Title
The application of downward attribution to de minimis ownership
Creator
Subject
Language
eng
Summary
In this article, the author explores whether U.S. persons that may have been unintentionally or unfairly affected by the introduction of downward attribution under amended section 958(b) can use a de minimis exception to the Form 5471 filing requirement for U.S. shareholders
Citation source
In: Tax notes international. - Falls Church. - Vol. 97 (2020), no. 4 ; p. 385-406
http://library.link/vocab/creatorName
Zimet, L.G
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • CFC
  • de minimis
  • shareholder
  • TCJA
  • statute of limitations
  • penalties
Label
The application of downward attribution to de minimis ownership
Instantiates
Publication
Label
The application of downward attribution to de minimis ownership
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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